GST Applicability on Transportation of Live Animals

GST Applicability on Transportation of Live Animals

This article is about the GST Applicability on live animals and their transportation.

Live Horses, Asses, Mules, and Hinnies – HSN 0101

DescriptionHSN CodeGST Rate
Live horses, asses, mules and hinnies (pure-bred, polo, livestock, others)0101 / 1011090.0 / 1019010.0 / 1019020.0 / 1019090.0Nil

Live Bovine Animals – HSN 0102

DescriptionHSN CodeGST Rate
Bulls, cows, buffaloes (adult, calves, breeding, others)0102 / 1021090.0 / 1029010.0 / 1029020.0 / 1029090.0Nil

Live Swine – HSN 0103

DescriptionHSN CodeGST Rate
Pure-bred, weighing less than 50 kg or 50 kg and above0103 / 1039100.0 / 1039200.0Nil

Live Sheep and Goats – HSN 0104

DescriptionHSN CodeGST Rate
Sheep (including lambs), goats0104 / 1041090.0Nil

Live Poultry – HSN 0105

DescriptionHSN CodeGST Rate
Fowls (Gallus domesticus), ducks, geese, turkeys, guinea fowls0105 / 1051900.0 / 1059200.0 / 1059300.0 / 1059400.0 / 1059900.0Nil

Other Live Animals – HSN 0106

DescriptionHSN CodeGST Rate
Mammals (primates, whales, dolphins, etc.)0106 / 1061900.0
Reptiles (snakes, turtles)0106 / 287744
Birds (birds of prey, parrots, others)0106 / 288320 / 288384 / 1063900.0
Insects (bees, others), Pure Line Stock0106 / 1069010.0 / 1069020.0 / 1069090.0Nil
  • Effective Date: 01/07/2017 for all entries
  • GST Rate: Nil (0%) across all live animals listed
  • CESS: Not applicable

Live Animal Transportation

SACService DescriptionRate (%)CESS (%)Effective DateRate Revision
996511Road Transport Services Of Goods Including Letters, Parcels, Live Animals, Household & Office Furniture, Containers Etc By Refrigerator Vehicles, Trucks, Trailers, Man Or Animal Drawn Vehicles Or Any Other Vehicles.5/12/18Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service27/07/2018 13/10/2017 22/08/201712% 18% 5% 12% 18% 5% 12%
996512Railway Transport Services Of Goods Including Letters, Parcels, Live Animals, Household & Office Furniture, Intermodal Containers, Bulk Cargo Etc5/12/18Nil Nothing contained in this serial number shall apply after the 30thday of September, 2020. Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service27/07/2018 13/10/2017 22/08/201712% 18% 5% 12% 18% 5% 12%

Service Providers and GST Implications

  • Goods Transport Agency (GTA): As per GST provisions, a GTA is any person who provides service in relation to the transport of goods by road and issues a consignment note. Services provided by a GTA are subject to GST.
  • Non-GTA Transporters: Entities that transport goods by road without issuing a consignment note are not classified as GTAs. Services provided by such transporters are exempt from GST.

GST Rates and Mechanism for GTA Services

GTAs have the option to choose between two GST rate structures:

  • 5% GST Rate: Applicable if the GTA does not avail input tax credit (ITC). Under this option, the liability to pay GST falls on the recipient of the service under the Reverse Charge Mechanism (RCM).
  • 12% GST Rate: Applicable if the GTA opts to avail ITC. In this case, the GTA is responsible for paying the GST.

Exemptions Specific to Live Animals

While the supply of certain live animals is exempt from GST, this exemption does not automatically extend to their transportation services. The exemption for transportation services by road applies only when provided by non-GTA transporters.

Service ProviderGST Applicability on Transporting Live Animals
Non-GTA TransportersExempt from GST
GTA (with consignment note)5% GST (without ITC) under RCM or 12% GST (with ITC)

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